Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 8,000 pounds of oysters in August. The company's flexible budget for August appears below: Quilcene Oysteria Flexible Budget For the Month Ended August 31 Actual pounds (q) 8,000 Revenue ($4.10q) $ 32,800 Expenses: Packing supplies ($0.35q) 2,800 Oyster bed maintenance ($3,400) 3,400 Wages and salaries ($2,300 + $0.309) 4,700 Shipping ($0.609) 4,800 Utilities ($1,260) 1,260 Other ($490 + $0.019) 570 Total expense 17,530 $ 15,270 Net operating income The actual results for August appear below: